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TAX POLICY ADMINISTRATION


Graham Aaronson will head interim body

Withdrawal of appeal

Suzie Moore takes as her jumping-off point the case of Mr A and his application for a hearing in private

The First-tier Tribunal has no power to undertake what is effectively a judicial review - as the ruling in Hok has shown, says Mike Gibson

HMRC new code of governance for resolving tax disputes means that significantly more cases will be escalated for scrutiny before an out-of-court settlement is agreed, writes Geoff Lloyd

Application for standover of appeal pending criminal prosecution

Judicial review application: refusal of hardship application

Code of governance developed after criticism of HMRC’s handling of disputes

The ICAEW has welcomed publication of HMRC contact centre performance statistics as part of ‘wider efforts to improve HMRC’s service standards and in particular highlighting concerns with the existing call centre performance’.

HMRC has announced that a re-launched business records checks programme will follow a new ‘step-by-step’ approach with a ‘much greater emphasis on education and support’.

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